skip to content
The impact of ethnicity on auditor choice: Malaysian evidence
ClosePreview this item
Checking...

The impact of ethnicity on auditor choice: Malaysian evidence

Author: Sharifah Nazatul Faiza Syed Mustapha Nazri; Malcolm Smith; Zubaidah Ismail
Edition/Format: Article Article
Publication:Asian Review of Accounting, v20 n3 (2012): 198-221
Database:Emerald Publishing Group Limited
Other Databases: Elsevier
Summary:
Purpose: – The purpose of this paper is to examine the impact of ethnicity on auditor choice for Malaysian listed companies. Design/methodology/approach: – This study evaluates the effects of various independent variables on auditor choice behaviour, particularly ethnicity of auditor and ethnicity of management, using a logistic regression analysis approach for 300 companies listed on the Bursa Malaysia (formerly  Read more...
Rating:

based on 1 rating(s) 1 with a review

More like this

 

&AllPage.SpinnerRetrieving;

Find a copy online

Links to this journal/publication

Find a copy in the library

&AllPage.SpinnerRetrieving; Finding libraries that hold this item...

Details

Document Type: Article
All Authors / Contributors: Sharifah Nazatul Faiza Syed Mustapha Nazri; Malcolm Smith; Zubaidah Ismail
ISSN:1321-7348
Unique Identifier: 4906284272
Notes: Corresponding author Malcolm Smith can be contacted at: Malcolm.smith@ecu.edu.au
Awards:

Abstract:

Purpose: – The purpose of this paper is to examine the impact of ethnicity on auditor choice for Malaysian listed companies. Design/methodology/approach: – This study evaluates the effects of various independent variables on auditor choice behaviour, particularly ethnicity of auditor and ethnicity of management, using a logistic regression analysis approach for 300 companies listed on the Bursa Malaysia (formerly known as Kuala Lumpur Stock Exchange-KLSE) over an 18 year period. Findings: – Auditor choice is shown to be significantly influenced by client firm's characteristics, notably changes in management, complexity, and financial risk, lending support to the findings of previous survey studies. Ethnicity was found to be a significant factor influencing auditor choice only for auditor switches between non-Big 4 and Big 4 firms. Research limitations/implications: – A number of important variables such as corporate governance characteristics, audit fees, client size, and growth that might enhance an understanding of auditor choice behaviour in Malaysia were not incorporated in the regression models, and might be considered in future studies. Originality/value: – The results presented in the paper have important implications for both the auditing profession and regulators in Malaysia.

Reviews

User-contributed reviews

WorldCat User Reviews (1)

(www.salgskonorway.com)Parajumpers Jakke

by salgskonorway (WorldCat user published 2012-10-05) Excellent Permalink

<a href="http://www.salgskonorway.com/parajumpers-jakke-parajumpers-jakke-man-c-112_113.html">http://www.salgskonorway.com/parajumpers-jakke-parajumpers-jakke-man-c-112_113.html</a>

<a href="http://www.salgskonorway.com/parajumpers-jakke-parajumpers-jakke-kvinner-c-112_114.html">http://www.salgskonorway.com/parajumpers-jakke-parajumpers-jakke-kvinner-c-112_114.html</a>...
Read more...  Read more...

  • Was this review helpful to you?
  •   
Retrieving GoodReads reviews...
Retrieving DOGObooks reviews...

Tags

All user tags (3)

View most popular tags as: tag list | tag cloud

Similar Items

User lists with this item (3)

Confirm this request

You may have already requested this item. Please select Ok if you would like to proceed with this request anyway.

Linked Data


<http://www.worldcat.org/oclc/4906284272>
library:oclcnum"4906284272"
owl:sameAs<info:oclcnum/4906284272>
rdf:typeschema:Article
schema:contributor
schema:contributor
schema:contributor
schema:creator
schema:creator
schema:datePublished"2012"
schema:description"Purpose: – The purpose of this paper is to examine the impact of ethnicity on auditor choice for Malaysian listed companies. Design/methodology/approach: – This study evaluates the effects of various independent variables on auditor choice behaviour, particularly ethnicity of auditor and ethnicity of management, using a logistic regression analysis approach for 300 companies listed on the Bursa Malaysia (formerly known as Kuala Lumpur Stock Exchange-KLSE) over an 18 year period. Findings: – Auditor choice is shown to be significantly influenced by client firm's characteristics, notably changes in management, complexity, and financial risk, lending support to the findings of previous survey studies. Ethnicity was found to be a significant factor influencing auditor choice only for auditor switches between non-Big 4 and Big 4 firms. Research limitations/implications: – A number of important variables such as corporate governance characteristics, audit fees, client size, and growth that might enhance an understanding of auditor choice behaviour in Malaysia were not incorporated in the regression models, and might be considered in future studies. Originality/value: – The results presented in the paper have important implications for both the auditing profession and regulators in Malaysia."
schema:exampleOfWork<http://worldcat.org/entity/work/id/1170013403>
schema:isPartOf
schema:isPartOf
schema:name"The impact of ethnicity on auditor choice: Malaysian evidence"
schema:pageEnd"221"
schema:pageStart"198"
schema:sameAs<http://dx.doi.org/10.1108/13217341211263265>
schema:url

Content-negotiable representations

Close Window

Please sign in to WorldCat 

Don't have an account? You can easily create a free account.